CODE OF VIRGINIA

SERVICE CHARGE ON REAL PROPERTY EXEMPTED BY INTERNATIONAL LAW OR TREATY, ETC (§
58.1-3405)

The governing body of any county, city or town is hereby authorized to impose
and collect a service charge on the owners of all real estate within its
jurisdiction which is exempted from local real estate taxation by international
law or by any treaty, international agreement or statute under the United States
Constitution.Such service charge shall be calculated as provided in §
58.1-3400, and shall be based on the assessed value of the real estate and the
amount which the county, city or town expends for those services for which the
applicable law, treaty, agreement or statute permits a charge to be imposed. The
service charge shall be based on the amount expended in the fiscal year
preceding the year such charge is assessed. The governing body may impose a
service charge of a lower amount than authorized or no service charge, as it may
determine in the exercise of its legislative power.

HISTORY: Code 1950, § 58-16.2:1; 1979, c. 337; 1984, c. 675.